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1996 (1) TMI 453 - SC - Indian LawsExtract: ........P. Excise Act, 1910 to levy such a fee as set out above. In the premises and in view of the ratio of the judgment of this Court in Khoday Distilleries v. State of Karnataka, Khoday Distilleries Ltd. v. State of Karnataka, which applies to these cases also, there is no merit in these appeals/petitions. The same are accordingly dismissed with costs.
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